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This paper studies labour market tax avoidance in the 2010s in Hungary, following major labour market tax reforms in the beginning of the decade. First we show that aggregate time series are broadly consistent with a "whitening" process, in which a higher fraction of incomes are declared....
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Labour market outcomes can depend on tax evasion since the returns from working are affected by the amount of taxes paid. In this paper, unionised workers are assumed to select the income which they declare. The rational trade union takes this decision into account. It is shown that the...
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Among the OECD countries, Spain faces one of the highest rates of self-employment and Denmark one of the lowest, being the difference specially relevant among women. These two countries present important differences in their labor market conditions in terms of labor market flexibility,...
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Basierend auf deutschen und dänischen Datenquellen wird die Entwicklung und Struktur der grenzüberschreitenden Pendlerverflechtungen im deutsch-dänischen Grenzgebiet untersucht. Die Ergebnisse werden im Kontext der Arbeitsmarktdisparitäten, der Lohnentwicklung und der institutionellen...
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We address the impact of education upon wage inequality by drawing on evidence from fifteen European countries, during a period ranging between 1980 and 1995. We focus on within-educational-levels wage inequality by estimating quantile regressions of Mincer equations and analysing the...
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